Do you think for a moment that this question has never occurred to Pentax and they have not conducted numerous analyses of R&D costs v expected sales? Is there any reason to believe the armchair analysts on the internet have a better idea than the analysts Pentax would have employed, who of course will have facts and figures unavailable to an armchair market analyst?

As for announcing that they will never bring out such and such a camera, that would be foolish. As they say 'never say never' - circumstances change and just because they have no plans for a FF camera now doesn't mean it will always be thus.

Things may be a little different now Ricoh are in control as they may spend more money on Pentax, also Ricoh may want to compete with/damage Canon as one of their main competitors in the printer field by going against their cameras (pure speculation from me).